"[C]onsumer-driven health plans grew from 22 percent to 24 percent of all plan types across industries and group sizes ... [In] the public sector, a majority of plans are still considered 'Cadillac plans,' putting public employers in the unique position of facing the [ACA]'s excise for plans exceeding $10,200 annually for individuals.... The [study] estimates that the average municipality in Illinois and Massachusetts will have to pay a tax of $5,000 per employee in 2018 -- and then more than $9,000 by 2020."